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UNITED STATES v. FRANKEL

No. 16809.

302 F.2d 666 (1962)

UNITED STATES of America, Appellant, v. Genevieve E. FRANKEL, Executrix of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. Frankel, Appellees.

United States Court of Appeals Eighth Circuit.

May 4, 1962.

Attorney(s) appearing for the Case

Daniel K. Mayers, Atty., Dept. of Justice, Washington, D. C., made argument for appellant and was on the brief. Louis F. Oberdorfer, Asst. Atty. Gen., John R. Jones, Jr., Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., and Miles W. Lord, U. S. Atty., Minneapolis, Minn., were with him on the brief.

C. Stanley McMahon, for Brehmer & McMahon, Winona, Minn., made argument for appellee and was on the brief.

Before SANBORN and MATTHES, Circuit Judges, and GRAVEN, District Judge.

SANBORN, Circuit Judge.

This is an appeal by the Government from a judgment for Genevieve E. Frankel in an action brought by her for the refund of income taxes which she paid for the year 1956. The action is based upon the claim that in her income tax return for that year there had erroneously been included in her gross income nontaxable gifts.

Genevieve E. Frankel is the widow of Samuel F. Frankel, who died February 22, 1956, and the executrix of his estate...

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